(1) The tax assessment decision made by the Commission in accordance with sub-section (2), section 7 and 8 of section 6 shall not be appealed. If there is a direct legal error in any of the following questions on other decisions of the Commission, since the decision of the Commission is fully or partially overturned, such decision of the Commission will be appealed to the Supreme Court only if the Supreme Court allows it to appeal to it:-

(a) Jurisdiction Question of application,

(b) Question of interpretation of law,

(c) Question of not understanding the evidence to be understood or understanding the evidence that is not understandable,

(d) Compulsory Question that there is a violation of the law related to the procedure to be followed.